Rock Inc. has three divisions, Granite, Lime and Nina. All fixed costs are unavoidable Following is the income statement for the previous year:

	Granite		Lime				Nina				Total
Sales	$	503,000		$	271,500			$	229,000		$	1,003,500
Variable Costs		191,000			124,200				100,700			415,900
Contribution Margin		312,000			147,300				128,300			587,600
Fixed Costs (allocated)		274,000			168,250				121,750			564,000
Profit Margin	$	38,000		$	(20,950	)		$	6,550		$	23,600

a. What would Rocks profit margin be if the Lime division were dropped? b. What would Rocks profit margin be if the Nina division were dropped?